Citigroup (NYSE: C) Cuts Earnings Estimates On Goldman Sachs (NYSE: GS), Morgan Stanley (NYSE: MS)

Shares of Wall Street banks Goldman Sachs (NYSE: GS) and Morgan Stanley (NYSE: MS) held up on Tuesday despite seeing first quarter earnings estimates cut by analysts at Citigroup (NYSE: C).

Stocks for both firms finished the session relatively flat, even with the news of a reduction to estimates.

Citigroup analysts believe the two banks saw weakness in their underwriting business during the first quarter, along with less equity trading activity, according a research note obtained by TheStreet.com.

However, the analysts believe an uptick in commodities trading and fixed income business will help to somewhat offset the other weakness.

For the first quarter, Citi expects Goldman Sachs to earn $4.45 a share, which is 10 cents lower than their original estimate for $4.55 a share.  As for Morgan Stanley, the bank believes earnings will be 58 cents a share, down from earlier estimates of 72 cents a share.

Citigroup’s steeper cut on Morgan Stanley’s first quarter earnings estimate also came with reductions to full-year expectations for this year as well as 2011 and 2012.

Morgan Stanley posted a loss of 93 cents a share for 2009 on net revenues of $23.4 billion.  However, paid back TARP funds and posted a fourth quarter profit of 14 cents a share.

Goldman Sachs performed much better, posting huge profits for the year of $22.13 a share, with $8.20 a share coming in the fourth quarter.